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§ 1.401(k)-6 Definitions.
§ 1.401(l)-0T able of contents.
§ 1.401(l)-1 Permitted disparity in employer-provided contributions or benefits.
§ 1.401(l)-2 Permitted disparity for defined contribution plans.
§ 1.401(l)-3 Permitted disparity for defined benefit plans.
§ 1.401(l)-4 Special rules for railroad plans.
§ 1.401(l)-5 Overall permitted disparity limits.
§ 1.401(l)-6 Effective dates and transition rules.
§ 1.401(m)-0 Table of contents.
§ 1.401(m)-1 Employee contributions and matching contributions.
§ 1.401(m)-2 ACP test.
§ 1.401(m)-3Safe harbor requirements.
§ 1.401(m)-4 Special rules for mergers, acquisitions and similar events. [Reserved]
§ 1.401(m)-5 Definitions.
§ 1.402(a)-1 Taxability of beneficiary under a trust which meets the requirements of section 401(a).
§ 1.402(a)(5)-1T Rollovers of partial distributions from qualified trusts and annuities. (Temporary)
§ 1.402(b)-1 Treatment of beneficiary of a trust not exempt under section 501(a).
§ 1.402(c)-1 Taxability of beneficiary of certain foreign situs trusts.
§ 1.402(c)-2 Eligible rollover distributions; questions and answers.
§ 1.402(c)-3 Eligible rollover distributions; Qualified plan loan offsets.
§ 1.402(d)-1 Effect of section 402(d).
§ 1.402(e)-1 [Reserved]
§ 1.402(f)-1Required explanation of eligible rollover distributions; questions and answers.
§ 1.402(g)-0 Limitation on exclusion for elective deferrals, table of contents.
§ 1.402(g)-1 Limitation on exclusion for elective deferrals.
§ 1.402(g)-2 Increased limit for catch-up contributions.
§ 1.402(g)(3)-1 Employer contributions to purchase a section 403(b) contract under a salary reduction agreement.
§ 1.402A-1 Designated Roth Accounts.
§ 1.402A-2 Reporting and recordkeeping requirements with respect to designated Roth accounts.
§ 1.403(a)-1 Taxability of beneficiary under a qualified annuity plan.
§ 1.403(a)-2 Capital gains treatment for certain distributions.
§ 1.403(b)-0 Taxability under an annuity purchased by a section 501(c)(3) organization or a public school.
§ 1.403(b)-1 General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.
§ 1.403(b)-2 Definitions.
§ 1.403(b)-3 Exclusion for contributions to purchase section 403(b) contracts.
§ 1.403(b)-4 Contribution limitations.
§ 1.403(b)-5 Nondiscrimination rules.
§ 1.403(b)-6 Timing of distributions and benefits.
§ 1.403(b)-7 Taxation of distributions and benefits.
§ 1.403(b)-8 Funding.
§ 1.403(b)-9 Special rules for church plans.
§ 1.403(b)-10 Miscellaneous provisions.
§ 1.403(b)-11 Applicable dates.
§ 1.403(c)-1 Taxability of beneficiary under a nonqualified annuity.
§ 1.404(a)-1 Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule.
§ 1.404(a)-1T Questions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary)
§ 1.404(a)-2 Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971.
§ 1.404(a)-3 Contributions of an employer to or under an employees' pension trust or annuity plan that meets the requirements of section 401(a); application of section 404(a)(1).
§ 1.404(a)-4-1.404(a)-7 [Reserved]
§ 1.404(a)-8 Contributions of an employer under an employees' annuity plan which meets the requirements of section 401(a); application of section 404(a)(2).
§ 1.404(a)-9 [Reserved]
§ 1.404(a)-10 Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B).
§ 1.404(a)-11 Trusts created or organized outside the United States; application of section 404(a)(4).
§ 1.404(a)-12 Contributions of an employer under a plan that does not meet the requirements of section 401(a); application of section 404(a)(5).
§ 1.404(a)-13 Contributions of an employer where deductions are allowable under section 404(a) (1) or (2) and also under section 404(a)(3); application of section 404(a)(7).
§ 1.404(a)-14 Special rules in connection with the Employee Retirement Income Security Act of 1974.
§ 1.404(b)-1 Method of contribution, etc., having the effect of a plan; effect of section 404(b).
§ 1.404(b)-1T Method or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary)
§ 1.404(c)-1 Certain negotiated plans; effect of section 404(c).
§ 1.404(d)-1T Questions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary)
§ 1.404(e)-1 [Reserved]
§ 1.404(e)-1A Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan.
§ 1.404(g)-1 Deduction of employer liability payments.
§ 1.404(k)-1T Questions and answers relating to the deductibility of certain dividend distributions. (Temporary)
§ 1.404(k)-3 Disallowance of deduction for reacquisition payments.
§ 1.406-1 Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation.
§ 1.407-1 Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation.
§ 1.408-1 General rules.
§ 1.408-2 Individual retirement accounts.
§ 1.408-3 Individual retirement annuities.
§ 1.408-4 Treatment of distributions from individual retirement arrangements.
§ 1.408-5 Annual reports by trustees or issuers.
§ 1.408-6 Disclosure statements for individual retirement arrangements.
§ 1.408-7Reports on distributions from individual retirement plans.
§ 1.408-8 Distribution requirements for individual retirement plans.
§ 1.408-11 Net income calculation for returned or recharacterized IRA contributions.
§ 1.408(q)-1 Deemed IRAs in qualified employer plans.
§ 1.408A-0 Roth IRAs; table of contents.
§ 1.408A-1 Roth IRAs in general.
§ 1.408A-2 Establishing Roth IRAs.
§ 1.408A-3 Contributions to Roth IRAs.
§ 1.408A-4 Converting amounts to Roth IRAs.
§ 1.408A-5 Recharacterized contributions.
§ 1.408A-6 Distributions.
§ 1.408A-7 Reporting.
§ 1.408A-8 Definitions.
§ 1.408A-9 Effective date.
§ 1.408A-10 Coordination between designated Roth accounts and Roth IRAs.
§ 1.409-1 Retirement bonds.
§ 1.409A-0 Table of contents.
§ 1.409A-1 Definitions and covered plans.
§ 1.409A-2 Deferral elections.
§ 1.409A-3 Permissible payments.
§ 1.409A-4 Calculation of income inclusion. [Reserved]
§ 1.409A-5 Funding. [Reserved]
§ 1.409A-6 Application of section 409A and effective dates.
§ 1.409(p)-1P rohibited allocation of securities in an S corporation.
§ 1.409(p)-1T Prohibited allocations of securities in an S corporation (temporary).
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